Gujarat Alkalies and Chemicals Ltd. v. CIT

PROCTER & GAMBLE HYGIENE AND HEALTH CARE LTD,MUMBAI vs. CIT CIR 8, MUMBAI

In the result, appeal by assessee stands allowed

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 4903/मुं/2011 ("न.व. 2004-05) Procter & Gamble Hygiene & Health Care Ltd. P&G Plaza, Cardinal Gracias Road, Chakala, Andheri (East), Mumbai – 400 099 Pan: Aaacp-6332-M ...... अपीलाथ" /Appellant बनाम Vs. Commissioner Of Income Tax,Cir.8, Aaykar Bhavan, M.K.Road, Mumbai 400 020 . ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Yogesh Thar ""तवाद" "वारा/Respondent By : Ms.Vatsalya Saxena & Shri Tejinder Pal Singh Anand सुनवाई क" "त"थ/ Date Of Hearing : 11/02/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 09/05/2022 आदेश/ Order Per Vikas Awasthy, Jm:

…is contentions placed reliance on the following decisions: (i) Ramco Cements Ltd. vs. JCIT in TC(A) No.570 of 2004 by Hon’ble Madras High Court. (ii) Gujarat Alkalies and Chemicals Ltd. vs. CIT, 350 ITR 94 (Guj) (iii) JCIT vs. Associated Capsules Pvt. Ltd. , 114 ITD 189 (Mum) 5. Per contra, Ms. Vatsalya Saxena representing the Department vehemently supported the impugned order .The ld. Departmental Representative submitted that 6 a field enquiry was made by the Department. During the course of enquiry Asstt. Director of Income Tax (Investigation) visited the Plant and the statements of various persons were reco…

DCIT 9(1), MUMBAI vs. EUROBOND INDUSTRIES P.LTD, MUMBAI

In the result all these appeals are allowed statistical purposes

…ta and documentation the AO appears to have concentrated on the apparent outward'structure of both the units being that of a single unit.” 12. Learned CIT(A) thereafter referred to the decision of ITAT Mumbai in the case JCIT Vs. Associated Capsules (P) Ltd. (114 ITD 189). He referred that Hon'ble Tribunal had held that organizational features such as the legal status 7 M/s. Eurobond Industries Pvt. Ltd. of the unit, the /common/control and management, the location in the same premises, the common procurement of raw materials, the common post-manufacturing activities, the obtaining of certain facilities from a c…